Subject :- Refund of IGST paid on export of goods under Rule 96 CGST Rules , 2017-Reg.
54\/2017 Dated:- 12-9-2017 Trade Notice
Customs
=============
\nDocument 1
\nOFFICE OF THE PRINCIPAL COMMISSIONER OF CUSTOMS,
\nNEW CUSTOM HOUSE, KANDLA-370210.
\nPhone: 02836-271468\/469 Fax: 02836-271467.
\nF.No. S\/20-07\/AG\/GST\/17-18
\nPublic Notice No. 54\/2017
\nDated:
\n.10.2017
\nSubject:- Refund of IGST paid on export of goods under Rule 96 of CGST Rules, 2017- Reg
\nAll the Exporters & Traders are hereby informed that the Central Board of Excise & Customs
\nvide its Instruction No. 15\/2017
\ndated 09.10.2017 issued vide F.No. 450\/119\/2017-Cus IV have
\nissued Instruction and guideline
\nfor refund of IGST paid on export of goods under Rule 96 of the
\nCGST Rules, 2017.
\n2. Rule 96 of the CGST Rules 2017 deals with refund of Integrated Tax paid on goods exported
\nout of India. It provides that the shipping
\nbill filed by an exporter shall be deemed to be an
\napplication for refund of integrated tax paid\n<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n e filed in a = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n be credited to the bank = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Subject :- Refund of IGST paid on export of goods under Rule 96 CGST Rules , 2017-Reg.54\/2017 Dated:- 12-9-2017 Trade NoticeCustoms============= Document 1 OFFICE OF THE PRINCIPAL COMMISSIONER OF CUSTOMS, NEW CUSTOM HOUSE, KANDLA-370210. Phone: 02836-271468\/469 Fax: 02836-271467. F.No. S\/20-07\/AG\/GST\/17-18 Public Notice No. 54\/2017 Dated: .10.2017 Subject:- Refund of IGST paid on export of goods … Continue reading “Subject :- Refund of IGST paid on export of goods under Rule 96 CGST Rules , 2017-Reg.”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-8501","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/8501","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=8501"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/8501\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=8501"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=8501"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=8501"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\ntimely manner.
\nDetails of export supplies in Table 6A of GSTR-1:-
\n4. The details of zero rated supplies declared in Table 6A of return in Form GSTR-1 are matched
\nelectronically with the corresponding details available in
\nCustoms Systems as per details
\nprovided in
\nshipping bills\/bill of export. Thus, exporter must
\nfile their GSTR-1 very carefully to
\nensure that all
\nrelevant details match. For convenience, the
\ndetails available in the Customs
\nSystem has been
\nmade available for viewing in their ICEGATE
\nogin.
\n4.1 Exporters who have not filed their GSTR-1 for the month of July 2017 are advised to do so
\nimmediately.
\n4.2 For month of August 2017 and subsequent months, facility of filing GSTR-1 has not been
\nmade available by GSTN at present. In order to facilitate processing
\nof refunds, GSTN is making
\navailable a separate
\nutility for filing details in Table 6A of GSTR
\n-1 on the GSTN web portal.
\nExporters are advised
\nto submit the requisite details once GSTN<\/p>\n
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\naccount of the exporter registered with Customs even if it is different from the bank account of
\nthe applicant mentioned in his registration particulars. However, exporters are advised that
\neither change the bank account declared to Customs to align it with their GST registration
\nparticulars or add the account declared with Customs in their GST registration details.
\n6.1 Further, as the refund payments are being routed through the Public Financial Management
\nSystem (PFMS) portal, the bank account need to be verified and validated by PFMS. The status
\nof the validation of bank account with PFMS is available in ICES. Exporters are advised that if
\nthe account has not been validated by PFMS, they must get their details corrected in the
\nCustoms system so that their bank account gets validated by PFMS. Exporters are also advised
\nnot to change their bank account details frequently to avoid delay in refund payment.
\nExport in violation of the provisions of the C<\/p>\n
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